SHRI MAHAVEER CHARITABLE TRUST,ALLAHABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

ITA 190/ALLD/2018Status: DisposedITAT Allahabad27 July 2021AY 2013-148 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee was not given an effective and proper opportunity of hearing before the CIT(E) passed the revision order. Therefore, the impugned revision order was set aside, and the matter was remanded to the CIT(E) for fresh decision after providing an appropriate opportunity of hearing to the assessee.

What were the facts?

The CIT(E) initiated revision proceedings under Section 263 against the assessee's assessment order, alleging it was erroneous and prejudicial to revenue. The CIT(E) found the Assessing Officer (AO) failed to make proper inquiries regarding donations and did not complete the assessment in accordance with relevant sections of the Act. The CIT(E) set aside the assessment order and directed a fresh assessment.

What were the issues?

Whether the CIT(E) properly followed principles of natural justice by providing an effective opportunity of hearing before passing a revision order under Section 263. Whether the assessment order was indeed erroneous and prejudicial to the interest of revenue.

Which sections of the Income-tax Act were involved?

Section 263,Section 143(3),Section 115BBC,Section 13(7),Section 68,Section 11,Section 12,Section 234A,Section 234B

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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO & SHRI. RAMIT KOCHAR

For Appellant: Mr. Pawan Jaiswal, C.A
For Respondent: Mr. Shantanu Dhamija, CIT DR
Hearing: 26.07.2021Pronounced: 03.08.2021

PER SHRI VIJAY PAL RAO, JUDICIAL MEMBER:

This appeal by the assessee is directed against revision order dated 28.02.2018 passed under section 263 of Income Tax Act by Commissioner of Income Tax (Exemptions), Lucknow for assessment year 2013-14. The assessee has raised the following grounds: ”1 Because the CIT(E) has erred in law and facts in holding that in assessment order dated 30.03.2016. Allahabad was erroneous and prejudicial to the interest of revenue within the meaning of Section 263 and the passing the impugned order directing the “Assessing Officer” shall make a fresh assessment after allowing the assessee due opportunity of being heard.”

2.

Because the direction for f

The order continues below.

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